641.20
MWSTGLTVALIVA
CH
CH
Art. 19 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Mehrheit von Leistungen
MWSTG; 2. Titel: Inlandsteuer; 2. Kapitel: Steuerobjekt
Art. 19 MWSTG · Mehrheit von Leistungen
Voneinander unabhängige Leistungen werden selbstständig behandelt.
Mehrere voneinander unabhängige Leistungen, die zu einer Sachgesamtheit vereinigt sind oder als Leistungskombination angeboten werden, können einheitlich nach der überwiegenden Leistung behandelt werden, wenn sie zu einem Gesamtentgelt erbracht werden und die überwiegende Leistung wertmässig mindestens 70 Prozent des Gesamtentgelts ausmacht (Kombination).
Leistungen, die wirtschaftlich eng zusammengehören und so ineinander greifen, dass sie als unteilbares Ganzes anzusehen sind, gelten als ein einheitlicher wirtschaftlicher Vorgang und sind nach dem Charakter der Gesamtleistung zu behandeln.
Nebenleistungen, namentlich Umschliessungen und Verpackungen, werden steuerlich gleich behandelt wie die Hauptleistung.
Gerichtsentscheide zu dieser Bestimmung (35)
A-7215/2025 (Art. 19 Abs. 2-4 MWSTG)
Financial Advisory Firm's VAT Exemption for Intermediation Services Partially Upheld
Cited for the principle that linked services are treated as a single economic transaction for VAT purposes, distinguishing between total services and principal/ancillary services.
A-3359/2024 (Art. 19 al. 3 LTVA)
Swiss VAT Liability for Online Coaching Services Rendered from Abroad
This provision on global performance was applied to determine that the distance learning courses and optional in-person sessions constituted a single economic operation for VAT purposes.
A-3283/2024 (Art. 19 Abs. 4 MWSTG)
Financial Services Subsidiary VAT Dispute
Basis for treating execution as a subsidiary service to taxable asset management or investment advice.
A-556/2024 (art. 19 cpv. 3 LIVA)
VAT on Financial Intermediation Services
This provision was used to establish that the appellant's activity constituted a single performance unit due to the interconnectedness of its phases.
A-5658/2023 (Art. 19 Abs. 3 MWSTG)
Swiss Tax Authority v. Online Language Course Provider
This provision was used to classify the 'course including live tuition' as a composite supply.
A-5956/2023 (Art. 19 Abs. 4 MWSTG)
VAT Deductions for Travel Insurance Linked to Educational Programs
This provision deals with the treatment of main and accessory services for VAT purposes, which was assessed to determine if the insurance was an accessory service to the educational program.
A-5962/2023 (Art. 19 Abs. 4 MWSTG)
Taxable Insurance Service vs. Exempt Educational Program
Used to assess whether insurance protection is a secondary service to the main educational program, which it was determined not to be.
A-1004/2023 (Art. 19 Abs. 3 MWSTG)
VAT on Medical Massages and Managed Care Services
This provision was cited in the context of assessing whether the managed care services constituted a single overall performance.
A-1573/2022 (Art. 19 al. 4 LTVA)
Digital Platform Deemed Direct Service Provider for VAT Purposes
This article is cited for the taxation of the delivery service at the reduced rate.
A-4569/2020 (Art. 19 Abs. 4 MWSTG)
Ground Handling Services VAT Exemption Appeal
Used to analyze whether certain services could be considered ancillary to a main service and thus share its tax treatment.
A-4848/2021 (Art. 19 al. 3 LTVA)
VAT Classification of Services: Consulting vs. Training
This provision relates to the principle of the unity of a supply, meaning that a supply consisting of multiple elements is treated as a single supply for tax purposes.
A-4848/2021 (Art. 19 al. 3 LTVA)
VAT Classification of Services: Consulting vs. Training
This provision was cited as the basis for the principle of the unity of the performance, meaning that mixed services receive a single tax treatment.
A-2686/2020 (Art. 19 Abs. 1 MWSTG)
Advent Calendar Muesli Constitutes Single Performance for VAT
Cited as the general rule that each individual performance is a separate tax object, which is then modified by other paragraphs of Article 19 MWSTG.
A-2686/2020 (Art. 19 Abs. 3 MWSTG)
Advent Calendar Muesli Constitutes Single Performance for VAT
Used to determine that the advent calendar and its contents constitute an indivisible whole (overall performance).
A-2430/2019 (Art. 19 Abs. 3 MWSTG)
Parent Company's VAT Reassessment Reduced for Non-Recharged Construction Project Costs
Used to determine that certain costs were part of a 'comprehensive performance' and thus taxable at the normal rate.